ESG Integration Framework 03.5 Sensitive countries list The AS RRIM also contains the sensitive countries list. This list was developed to identify transactions in countries where systematic human rights violations occur and refer those transactions to the referral process for human rights. Criteria, to determine if systematic human rights violations occur in a given country, are based on a range of international human rights country-level assessments ranging from conflict zones to corruption levels: • Heidelberg Institute for International Conflict Research (Country Indexes) • Transparency International – Corruptions Perceptions Index • UNICEF Child Labor Database • Global Slavery Index • Pew Research Government Restrictions on Religion Index • Minority Rights Group International – Peoples Under Threat • United Nations Development Programme – Gender Inequality Index • ILGA – List of Countries with State Sponsored Homophobia The Allianz ESG Guideline on Human Rights (see section 03.4.7) is applied to any business in those countries, unless restricted by legal and economic sanctions and restrictions that are in place, in which case such transaction are already addressed under separate processes managed by legal and compliance functions. Global Sustainability regularly updates the Sensitive Countries List. 27